Precise information is not easy to find, and may actually be wrong. It’s best not to make categorical statements if you are not sure.
MME is widely said to resample everything to 44100 Hz, but tests that a user did here 24-Bit Recording Status - #40 by UweB showed that it could record up to 192000 Hz. MME is two channels maximum.
I don’t know what the WASAPI sample rate limits are offhand, but it can record stereo, 192000 Hz 24-bit (for example).
Of course DirectSound can record, though it could not originally in the days of Windows 95. With a few devices, choosing DirectSound host even enables multi-channel recording. DirectSound can record 24-bit, although Microsoft’s own documentation does not seem to mention this.
Gale